{"title":"分部报告，会计执行，和分析师预测分散在欧盟","authors":"Ahmed Aboud","doi":"10.1016/j.intaccaudtax.2023.100583","DOIUrl":null,"url":null,"abstract":"<div><p>This paper investigates the relationship between segmental reporting and analyst forecast dispersion in the largest European Union firms. It also addresses how the adoption of International Financial Reporting Standard 8 (IFRS8) and the strength of country-level enforcement affect this relationship. I find a positive relationship between segmental reporting and analyst forecast dispersion. However, the results of sub-sample analyses reveal a negative relationship between segmental reporting and analyst forecast dispersion in countries with strong enforcement systems. Furthermore, this paper documents that the positive relationship between segmental reporting and analyst forecast dispersion is pronounced only in the Pre-IFRS8 period. These findings suggest that country-level enforcement compensates for lower segmental reporting quality, and the adoption of IFRS8 improves the quality of segmental reporting.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3000,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union\",\"authors\":\"Ahmed Aboud\",\"doi\":\"10.1016/j.intaccaudtax.2023.100583\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper investigates the relationship between segmental reporting and analyst forecast dispersion in the largest European Union firms. It also addresses how the adoption of International Financial Reporting Standard 8 (IFRS8) and the strength of country-level enforcement affect this relationship. I find a positive relationship between segmental reporting and analyst forecast dispersion. However, the results of sub-sample analyses reveal a negative relationship between segmental reporting and analyst forecast dispersion in countries with strong enforcement systems. Furthermore, this paper documents that the positive relationship between segmental reporting and analyst forecast dispersion is pronounced only in the Pre-IFRS8 period. These findings suggest that country-level enforcement compensates for lower segmental reporting quality, and the adoption of IFRS8 improves the quality of segmental reporting.</p></div>\",\"PeriodicalId\":53221,\"journal\":{\"name\":\"Journal of International Accounting Auditing and Taxation\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.3000,\"publicationDate\":\"2023-10-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Accounting Auditing and Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1061951823000629\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Auditing and Taxation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1061951823000629","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union
This paper investigates the relationship between segmental reporting and analyst forecast dispersion in the largest European Union firms. It also addresses how the adoption of International Financial Reporting Standard 8 (IFRS8) and the strength of country-level enforcement affect this relationship. I find a positive relationship between segmental reporting and analyst forecast dispersion. However, the results of sub-sample analyses reveal a negative relationship between segmental reporting and analyst forecast dispersion in countries with strong enforcement systems. Furthermore, this paper documents that the positive relationship between segmental reporting and analyst forecast dispersion is pronounced only in the Pre-IFRS8 period. These findings suggest that country-level enforcement compensates for lower segmental reporting quality, and the adoption of IFRS8 improves the quality of segmental reporting.
期刊介绍：
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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